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2016 (8) TMI 1122 - CESTAT MUMBAI

2016 (8) TMI 1122 - CESTAT MUMBAI - TMI - Service tax liability on the appellant under the category of “sponsorship services” - Held that:- The issue is settled in favour of the assessee in Coca Cola India Pvt. Ltd. case [2014 (12) TMI 667 - CESTAT NEW DELHI] wherein held apart from noting that the issue of sponsorship of Cricket has been held to be not covered by the sponsorship service, by the Tribunal in the case of Hero Motocorp Limited v. CST, Delhi reported (2013 (6) TMI 447 - CESTAT NEW D .....

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0-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Manoj Chauhan, C.A. for appellant Shri D. Nagvenkar, Addl. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. 47/STC-1/SKS/11-12 dated 15.12.2011. 2. The issue involved in this case is regarding the service tax liability on the appellant under the category of sponsorship services . 3. The appellant herein is a sponsor to Kings XI Punjab. Appellant entered into an ag .....

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ause notice was issued. Appellant contested the show-cause notice on merits as well as on limitation. The adjudicating authority after following due process of law did not agree with the contentions raised and confirmed the demand raised with interest and also imposed equivalent amount of penalty. 4. Learned C.A. appearing on behalf of the appellant submits that an identical issue in respect of the very same team Kings XI Punjab and the tax liability for an amount paid to KPHownership of KPH dis .....

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in the contentions raised by the learned C.A. that identical issue has been decided by the Tribunal in the case of Coca Cola India Pvt. Ltd. (supra). We reproduce the entire judgement of Coca Cola India Pvt. Ltd. as reported at 2015 (38) STR 497. After hearing both the sides, we find that the appellant entered into a contract with an agreement with KPH Dream Cricket Pvt. Ltd. for sponsoring the Cricket team Kings XI Punjab. On the said contractual consideration, a Service Tax of ₹ 37,08,00 .....

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ry of the said tax amount of ₹ 37,08,000/-. The said proceedings resulted in passing of an order by the original adjudicating authority confirming the tax liability along with interest and imposing penalties also. The order so passed, was upheld by Commissioner (Appeals), hence the present appeal. 3. For better appreciation, we reproduce the relevant paragraph from the impugned order of Commissioner (Appeals) :- 5.3 Although the amount of Service Tax has been paid by the appellant and depo .....

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